Government Entity General Purpose FS

Comprehensive Annual Financial Report (CAFR)

1. Management discussion & analysis (MD&A)
2. Government-wide financial statements
1. Statement of Net Position (BS)
2. Statement of activities 
3. Fund financial statements
1. Governmental funds (modified accrual)
1. BS
2. Statement of revenues, expenditures, and changes in fund balances
2. Proprietary funds (accrual)
1. Statement of net position (BS)
2. Statement of revenues, expenses, and changes in fund net position
3. Statement of CF
3. Fiduciary funds (accrual)
1. Statement of fiduciary net position
2. Statement of changes in fiduciary net position
4. Notes to the financial statements
5. Required supplementary information (RSI) other than MD&A
1. Budgetary comparison schedules
2. Information about infrastructure assets 
3. Claims development information when the government sponsors a public entity risk pool
4. Pension schedules 

If governmental merger > add merged carrying value.
If governmental acquisition > add acquired acquisition value (market-based entry price).